Where do Auburn and Florida State rank among NCAA's biggest moneymakers?

The pairing of Auburn vs. Florida State in the BCS Championship Game offers a financial contrast between the schools and their respective conferences.

Seven SEC schools, including Auburn, reported more athletic revenue in 2012-13 than Florida State, which is the ACC's biggest moneymaker. Yet this will also be a rare BCS Championship Game in which neither participant is among the 10 biggest moneymakers in college football based on data from the preceding year.

Auburn listed $102.9 million in athletic revenue in 2012-13, which was 13th in the country and down from $106 million the previous year, according to figures reported to the U.S. Department of Education. Florida State ranked 20th with $91.3 million in 2012-13, down from $100.1 million it reported to the NCAA in 2011-12.

Seven of the past eight BCS champions ranked in the top 10 last year in athletic revenue. The lone exception was Auburn, which went 3-9 on the football field in 2012 and dropped from No. 9 in revenue.

Top 25 Athletic Revenue, 2012-13

School

Conference

Total Athletic Revenue

2013 Football Wins

Texas

Big 12

$165.7 million

8

Wisconsin

Big Ten

$146.4 million

9

Alabama

SEC

$143.4 million

11

Ohio State

Big Ten

$138.7 million

12

Florida

SEC

$129.5 million

4

Oklahoma

Big 12

$123.8 million

10

Michigan

Big Ten

$122.7 million

7

LSU

SEC

$117.5 million

9

Tennessee

SEC

$109.9 million

5

Notre Dame

Independent

$108.5 million

8

Iowa

Big Ten

$106.7 million

8

Penn State

Big Ten

$104.8 million

7

Auburn

SEC

$102.9 million

12

Arkansas

SEC

$99.8 million

3

Minnesota

Big Ten

$98.2 million

8

Georgia

SEC

$98.1 million

8

USC

Pac-12

$97.8 million

10

Louisville

AAC

$96.2 million

11

Kansas

Big 12

$92.9 million

3

Florida State

ACC

$91.3 million

13

Stanford

Pac-12

$90.5 million

11

South Carolina

SEC

$90.5 million

10

Nebraska

Big Ten

$86.9 million

8

Kentucky

SEC

$86.6 million

2

Washington

Pac-12

$85.1 million

8

Source: Equity in Athletics Data Analysis from U.S. Department of Education

The figures aren't a complete picture of schools' finances. Universities can vary in how and when they choose to report some financial figures, such as debt service and capital campaigns. But the information offers a real-time snapshot of how Auburn and Florida State stack up in college football's version of moneyball.

An even better comparison can be seen in the 2011-12 NCAA financial reports for Auburn and Florida State. (Neither school provided a copy of their 2012-13 NCAA report, which is due to the NCAA in January.)

In its 2011-12 NCAA report, Florida State reported its athletic revenue increased almost $22 million from the previous year. Florida State's revenue then decreased by $8.7 million last year.

Florida State cited a couple factors for the fluctuation: Donor contributions decreased $9.1 million last year as the direct result of a campaign for an indoor practice facility that concluded in the 2011-12 fiscal year; and other operating revenue decreased by $9.5 million, as expected, because of a one-time, non-recurring gain on a sale of property for $7.1 million in 2011-12.

Meanwhile, the biggest revenue increases for Florida State in 2012-13 were an additional $2.9 million from ACC/NCAA payouts and a $6.3 million improvement in endowment and investment income.

Three big-ticket items dominate revenue for any athletics department: ticket sales, donor contributions and conference payouts. Those sources in 2011-12 accounted for 68 percent of Florida State's total revenue and 79 percent of Auburn's.

Auburn and Florida State each played seven home football games in 2011, but the Tigers generated $10 million more in ticket sales. Florida State's Doak Campbell Stadium has a capacity of 82,300, compared to 87,451 at Auburn's Jordan-Hare Stadium.

Auburn reported $33.5 million in total donor contributions in 2011-12, including $27.1 million attributed to football. Florida State listed $31 million in donor contributions and attributed $23.8 million to football.

Auburn's payout from the NCAA and SEC in 2011-12 was $21.4 million. Florida State's payout in the same category was $16.9 million.

More money doesn't necessarily equate to more football wins. Half of college sports' top-10 revenue-makers from 2012-13 won eight or fewer football games in 2013, including four wins by Florida and five by Tennessee. Texas is looking for a new coach despite easily being the country's wealthiest program.

Back in 2007-08, Texas, Ohio State and Florida were the only athletics departments that exceeded $100 million in revenue. In 2012-13, there were 13 schools over $100 million, with Notre Dame and Iowa recently joining the club.

Gaps continue to widen even within conferences. The difference between the wealthiest SEC school (Alabama) and the poorest SEC school (Vanderbilt) increased by $1.1 million from 2011-12 to 2012-13 -- continuing the annual $1.1 million average that has separated the SEC's wealthiest from its poorest since 2007-08.

More money does tend to equate to more expenses, which can help schools in the college sports arms race. Auburn outspent Florida State by $11.8 million on football costs in 2011-12.

Both schools have produced four straight top-10 football recruiting classes as ranked by Rivals.com. Two years ago, Auburn spent $1.1 million on football recruit and Florida State spent approximately $493,000.

How much is spent on football players' medical expenses and insurance premiums? Auburn listed $73,817 ($671 per player receiving some amount of scholarship aid), and Florida State reported $74,168 ($853 per player on scholarship aid).

Both schools also reported significant expense amounts that weren't attributed to any particular sport. Florida State spent $1.2 million on medical expenses and insurance for all athletes, compared to about $600,000 for Auburn.